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Saudi Arabia tax & financial deadlines

ZATCA obligations: Zakat, income tax, VAT and withholding tax.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Zakat and/or income tax annual return

    File & pay

    Within 120 days after the end of the financial year.

    Annual Zakat and/or corporate income tax declaration and payment.

    Applies to: Companies: Zakat for Saudi/GCC-owned shares, income tax for foreign-owned shares (mixed-ownership companies file both)

    Authority: Zakat, Tax and Customs Authority (ZATCA)ZATCA — Zakat and income taxLast checked Sunday 4 October 2026

  • Income tax advance payments

    Pay

    By the end of the 6th, 9th and 12th months of the financial year.

    Three advance payments during the financial year.

    Applies to: Income-tax payers whose advance payment calculation exceeds the threshold

    Zakat-only payers do not make advance payments.

    Authority: Zakat, Tax and Customs Authority (ZATCA)ZATCA — Income taxLast checked Sunday 4 October 2026

  • VAT return and payment

    File & pay

    By the last day of the month after the end of the tax period.

    Due dates follow your VAT tax period.

    Applies to: VAT-registered businesses (monthly if annual supplies exceed SAR 40m, otherwise quarterly)

    Authority: Zakat, Tax and Customs Authority (ZATCA)ZATCA — VATLast checked Sunday 4 October 2026

  • Withholding tax return and payment

    File & pay

    Within the first 10 days of the month after payment.

    Monthly withholding tax return and payment for the previous month.

    Applies to: Resident payers making payments to non-residents

    Authority: Zakat, Tax and Customs Authority (ZATCA)ZATCA — Withholding taxLast checked Sunday 4 October 2026